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TMI BlogSpecifying tax rate at 0.05% on supply to registered recipient for exportX X X X Extracts X X X X X X X X Extracts X X X X ..... ION In exercise of the powers conferred by sub-section (1) of section 11 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017) (hereafter in this notification referred to as the said Act ), the State Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the intra-State supply of taxable goods (hereafte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lier and the tax invoice number issued by the registered supplier in respect of the said goods in the shipping bill or bill of export, as the case may be; (iv) the registered recipient shall be registered with an Export Promotion Council or a Commodity Board recognised by the Department of Commerce; (v) the registered recipient shall place an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iers and then export, the goods from each registered supplier shall move to a registered warehouse and after aggregation, the registered recipient shall move goods to the Port, Inland Container Deport, Airport or Land Customs Station from where they shall be exported; (viii) in case of situation referred to in condition (vii), the registered recipient sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... officer of such supplier . 2. The registered supplier shall not be eligible for the above mentioned exemption if the registered recipient fails to export the said goods within a period of ninety days from the date of issue of tax invoice . Dipa Basnet Secretary Commercial Taxes Division Finance, Revenue Expenditure Deptt. FILE NO.GOS/CTD ..... X X X X Extracts X X X X X X X X Extracts X X X X
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